Article 732 bis
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
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Showing 3831–3840 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…state located on French territory allocated by a legal person, organisation or company to its own industrial, commercial or agricultural operation or to the exercise of a non-commercial profession is…
…he partner linked to the deceased by a civil solidarity pact or by one or more minors or protected adult children of the deceased, his or her spouse or partner. These provisions apply under the same c…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
…has an overall value of less than €76,000, unless the beneficiary opts for the application of death duties.
…n the deed of donation, and of which the assumption by the donee is notified to the creditor, are deducted for the calculation of the transfer duties for no consideration, when the donation relates to…
…nd forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occur between the contributors of the said assets, their surviving spouses or their b…
…ital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches majority.
…nd limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual agreement of shares in non-trading companies with a predominantly…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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